In the end, even though it's a businessman who signs the tax check, it's the end customer who pays the tax, in the form of prices adjusted to cover what is, essentially, just another cost center.

While it's true that costs get passed onto consumers, it is not true that the ratio is 1:1. So the consumer would only pick up a percentage of any "tax" that the businessman would, with the businessman picking up the remainder of the percentage out of their profits. The exact ration would depend on the economic sector and its price elasticity.